Skatt og arbeidsliv ENGELSK

1. Made by Vox in cooperation
with Oslo kemnerkontor and
Oslo Voksenopplæring
Servicesenter
Taxes and working life
The welfare state is tax funded

2. Taxes and working life
The welfare state is tax funded

3. Taxes in Norway
• The whole community benefits from tax-financed services
•Health (medical treatment, hospitals, etc.)
•Benefits from the Norwegian Labour and Welfare
Administration (NAV) (sick pay, maternity benefits, pensions,
etc.)
•Education
• We have different taxes in Norway, such as income tax, value-
added tax (VAT) and excise duties (annual fee for cars, gasoline,
tobacco and alcohol).
• Everyone contributes by paying taxes, both individuals and
businesses.

4. Tax money is distributed as follows:
40
17
13
11
8
4
3
2
1 1
0
5
10
15
20
25
30
35
40
45
Social protection
Health
Education
General public services
Industrial economic purposes
Defence
Leisure, culture and religion
Public order and security
Environmental protection
Housing and local community

5. What you have paid for the foodPaid in taxes to the State (VAT)
Value Added Tax (VAT)

6. Taxes when you work
• Your employer shall deduct tax every time you receive salary.
This is payment of tax in advance.
• The following year the tax office calculates your final tax as compared to
the tax your employer has deducted from your salary.
You’ll get your money back. You must pay tax arrears.
Have you prepaid too
much tax in advance?
Have you prepaid too little
tax in advance?
 

7. • Liliya Akaeva and her two children of 5 and
7 years came to Norway as Chechen
refugees three years ago.
• Her husband is in a refugee camp. Liliya
and her children want him to come to
Norway.
• After completing the introductory program,
she has begun to apply for a job.
• Liliya is looking for different jobs. She is a
graduate in law from her homeland, but it is
difficult to get a job that fits her education.
That’s why she agrees to start to work for
Vox as a cleaner.
Liliya Akaeva

8. Liliya’s contract of employment
Everyone should have a written contract
of employment which gives the following
information:
 Work content
 Right to holiday and holiday pay
 Employee’s and employer’s
termination deadlines
 The agreed salary and any
supplements
 Agreed working hours and breaks
 Trial period
For more information see
arbeidstilsynet.no
Standard arbeidsavtale
Beholdes av arbeidsgiver – kopi til arbeidstaker
1. Firma
Navn Daglig leder
Vox Ola Nordmann
Adresse
Olaf Helsets vei 5, 0694 Oslo
2. Ansatt
Navn
Liliya Akaeva
Adresse
Svingen 159 C, 0123 Oslo
3. Arbeidsplass (jf. arbeidsmiljøloven § 14-6 (1) b)
Adresse
Olaf Helsets vei 5, Oslo
4. Ansatt som (arb.oppgaver/stilling/tittel/arbeidskategori)
Renholdsarbeider
5. Tariffavtale/verneombud
Følgende tariffavtale(r) gjelder
Tariffparter Verneombud
Sjekk alle punkter nedenfor med tariffavtalen
6. Ansettelsesforholdets varighet og arbeidstid
Ansatt fra Eventuelt til
15.01.2009
Ukentlig arbeidstid (lengde/plassering) Daglig arbeidstid (lengde/plassering)
37,50 7,50
Eventuell særlig arbeidstidsordning Pauser (lengde)
30 minutters lunsjpause
Arbeidstakers oppsigelsesfrist Arbeidsgivers oppsigelsesfrist
3 måneder 3 måneder
Ferietid, fastsettes i henhold til ferielovens bestemmelser
25 dager
7. Eventuell prøvetid
Prøvetidens lengde Oppsigelsesfrist i prøvetiden
6 måneder 14 dager
Ev. forlengelse av prøvetid (jf. arbeidsmiljøloven § 15-6 (4))
8. Lønn
Lønn pr. time/måned Utbetalingsmåte Utbetalingstidspunkt
Kr 20 000 pr. måned Bank 12. hver måned
Overtidstillegg (min. 40%) Helge-/nattillegg Andre tillegg
50 %
Godtgjørelse/diett
I henhold til statens satser
Feriepenger kommer i tillegg til lønn, jf. ferieloven
Feriepenger beregnes med 12 %
9. Andre opplysninger
10. Underskrifter
Dato Underskrift arbeidsgiver Underskrift arbeidstaker
18.12.2008 Ola Nordmann Liliya Akaeva
563-B (Godkj. 07-2006) Elektronisk utgave Side 1 av 2
Best.nr. 563
Standard arbeidsavtale

9. Application for tax
deduction card
To get the tax deduction card for
the first time please contact the
tax office.
You must provide the following :

Valid passport
 Residence or work permit
 Norwegian personal number
(if you have)

10. Liliya’s tax deduction card
Skattekort 2009 Del 1
Skatt øst Leveres til hovedarbeidsgiveren
Tlf. 66668080
Fødselsnummer 020278 22222 Tabellnummer 7215
Skatteklasse 2 Trekkprosent 36
Skattekommune 0301
Utskriftsdato 28.12.08
AKAEVA LILIYA Tabellkort
SVINGEN 159 C Av hovedinntekten skal det trekkes skatt etter
0123 OSLO tabell 7215. Utdrag av tabellen står på Del 3.
(Av all inntekt utenom hovedinntekten skal det
trekkes 36 prosent skatt).
Får du ytelser fra NAV, trenger du ikke levere skattekortet dit.
Skattekort 2009 Del 2
Skatt øst Leveres til biarbeidsgivere
Tlf. 66668080
Fødselsnummer 020278 22222 Tabellnummer 7215
Skatteklasse 2 Trekkprosent 36
Skattekommune 0301
Utskriftsdato 28.12.08
AKAEVA LILIYA Det skal trekkes 36 prosent skatt av biinntekter.
SVINGEN 159 C
0123 OSLO
Utdrag av trekktabell 7215 Tabellen gjelder månedslønn. Andre tabeller får du på skattekontoret.
Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk
18 900 1 871 19 400 2 077 19 900 2 284 20 400 2 490 20 900 2 697 21 400 2 904 21 900 3 110
19 000 1 912 19 500 2 119 20 000 2 325 20 500 2 532 21 000 2 738 21 500 2 945 22 000 3 152
19 100 1 953 19 600 2 160 20 100 2 366 20 600 2 573 21 100 2 780 21 600 2 986 22 100 3 193
19 200 1 995 19 700 2 201 20 200 2 408 20 700 2 614 21 200 2 821 21 700 3 028 22 200 3 234
19 300 2 036 19 800 2 242 20 300 2 449 20 800 2 656 21 300 2 862 21 800 3 069 22 300 3 276
Har du mistet PIN-kodene du har fått tilsendt, meld fra på tlf 800 30 300, eller på www.norge.no
Skal du bestille PIN-koder, send SMS: PINKODER <fødselsnummer> til 2080, eller bestill på skatteetaten.no/pin
Delivered to the main employer
Delivered to other employers
Payment of regular salary,
such as monthly salary,
calculated by the tax table.
Upon payment of other
salaries, taxes are
calculated by percentage.

11. Liliya’s paycheck
Arbeidstaker Arbeidsgiver
Ansatt ID: 128 Vox
Navn: Liliya Akaeva Org.nr. 123 456 789
Adresse: Svingen 159 C Dato: 12.11.2009
0123 Oslo Periode: 11
Stilling: Renholdsarbeider
Skattekommune: 0301 Oslo
Tabellnr.: 7215
Fødselsnummer: 020278 22222
Hittil i år Denne periode
Lønnsart
Antall Sum Antall Sats Sum
001 Månedslønn 10,00 200 000,00 1,00 20 000,00 20 000,00
950 Forskuddstrekk 10,00 - 23 250,00 1,00 - 2 325,00 - 2 325,00
Netto utbetalt 176 750,00 17 675,00
Feriepengegrunnlag 200 000,00 20 000,00
Trekkgrunnlag 200 000,00 20 000,00
Forskuddstrekk - 23 250,00 - 2 325,00
Prepaid tax
Salary to bankaccount
Excerpt from the
tax deduction card

12. Liliya receives her salary into her bank account
Dato: 30.11.2009
Retur: Bank ABC123
Serviceboks 100, 0001 OSLO Sidenr. 1 010279
2844 Organisasjonsnr. NO 987 654 321
Telefon: 87654321
Liliya Akaeva
Svingen 159 C
0123 OSLO
Kontoutskrift nr. 11 for konto 1234.55.56789 i perioden 01.11.2009 - 30.11.2009 Brukskonto
IBAN: NO02 3902 33 84 806 BIC/SWIFT-adresse:AATQM144
Forklaring Rentedato Ut av konto Inn på konto Bokført
Saldo fra kontoutskrift 31.10.2009 3.230,20
Uttak minibank 0211 1.500,00 0211
Varekjøp: Rema 1000 Oslo 0911 1.375,59 0911
Fra: Vox 1311 17.675,00 1211
Varekjøp: Rimi Oslo 1711 963,13 1711
Nettbank: Barnehageplass 2811 2.071,00 2811
Nettbank: Aktivitetsskolen (SFO) 2811 2.092,00 2811
Varekjøp: Rema 1000 Oslo 2911 1.202,79 2911
Uttak minibank 2911 3.000,00 2911
Fra: Nav Gamle Oslo – barnetrygd 3011 1.940,00 3011
Nettbank: Husleie 3011 6.000,00 3011
Varekjøp: H&M Oslo 3011 500,00
Overførsel til Sparekonto 3011 1.000,00
Saldo i Deres favør 3.140,69
Renter og provisjon bokført i år 0,00 8,68
Betalte omkostninger i år 0,00 0,00

13. Liliya receives her certificate of pay and tax deducted at
the end of January/beginning of February 2010
The end of year certificate of pay and tax deducted should be controlled against paychecks.
Employer
Tax deducted in 2009Last year’s salary

14. Examples of other end of year
certificates
 Money in the bank?
The bank sends a statement of deposits and interests.
 Children in kindergarten or activity school?
Kindergartens/Activity schools submit papers that show the costs of childcare (private
nursery schools/kindergartens are not obliged to send statements).
 Member of a trade union?
The trade union will send a statement that shows paid subscription. Subscriptions paid via
the employer will be listed on the certificate of pay and tax deduction (Lønns- og
trekkoppgave).

15. 0400 02 02 80 222 22 2
Skattdal skattekontor
Postboks 2233, 3332 Skattdal Tlf 99 99 99 99
Selvangivelse 2009
for lønnstakere og pensjonister mv.
Liliya Akaeva Fødselsnummer 020280 22222
Svingen 153 C Skatteklasse 2
0123 Oslo Ektefelles fødselsnummer 000000 00000
Lever selvangivelsen så snart som mulig! Siste frist er 30. april.
Om levering, se informasjon lenger bak.
Har du spørsmål om skatt, kontakt skattekontoret.
E-postadressen finner du på www.skatteetaten.no
Kontroller beløpene nedenfor. Sett strek over beløp som er feil og skriv det korrekte beløpet i kolonnen ved siden av. Bruk post 5.0 for
eventuelle tilleggsopplysninger. Se rettledningen.
Inntekt/fradrag Rettet til Formue/Gjeld Rettet til
2.1 Lønn og tilsvarende ytelser 220 000
2.1.1 Lønn og naturalytelser mv., VOX Kode 111-A 220 000
Sum grunnlag trygdeavgift (7,8 %) 220 000
3.1/4.1/4.5 Renter, innskudd, verdipapir, andre kapital-
inntekter mv. 10 1 000
3.1.1/4.1.1 Renter/innskudd i innenlandsk bank: Sparebank 10 1 000
3.2 Fradrag i tilknytning til arbeidsinntekt mv. - 113 950
3.2.1 Minstefradrag i egen inntekt - 70 350
3.2.10 Foreldrefradrag (kostnader til barnehage mv.)
(RF-1030-B) - 40 000
3.2.11 Fagforeningskontingent, innbetalt beløp: 3 740 - 3 600
Check your tax return against your
certificate of pay and tax deducted!
Liliya receives her tax return at the end of
March/beginning of April 2010
Anyone who receives salary gets
a standard minimum deduction. It is
calculated automatically as 36 % of
their salary and is never less than
31 800 kr or more than 70 350 kr.
Everyone who has spent money
on childcare gets a child-care
deduction. The deduction is a
maximum of 25 000 kr for one
child and 15 000 kr for each
child after the first.
Anyone who is a member of a
union gets a deduction for payment
of dues. The deduction is a
maximum of
3 600 kr.
Salary of 220 000 is from the
certificate of pay and tax deducted
that Vox has submitted.

16. Foreløpig beregning av skatter og avgifter 2009
Grunnlag *) Skatt / Avgift
Formuesskatt til:
Staten 0 0
Kommune 0 0
Inntektsskatt til:
Staten, fellesskatt 106 050 3 778
Kommune og fylke 106 050 3 068
Staten, toppskatt av personinntekt 220 000 0
Trygdeavgift:
Lønn mv. (7,8 %) 220 000 17 160
Sum skatter og avgifter i klasse 2 før skattefradrag 24 006
Foreløpig beregnet skatt og avgift etter skattefradrag 24 006
- Forskuddstrekk (trukket av arbeidsgiver mv.) 24 412
Foreløpig beregnet skatt til gode (uten renter) 406
Viser endelig skatteoppgjør at du får penger igjen, blir disse overført til
konto *** ** 67890. For å endre dette, se ytterligere informasjon lenger bak.
Tilleggsforskudd betalt etter 1. februar er ikke med i denne skatteberegningen, men blir godskrevet ved skatteoppgjøret.
*) Avrunding kan i noen tilfeller føre til avvik i forhold til summene i selvangivelsen.
Husk at ikke alle får skatteoppgjør i juni! Noen får det først til høsten. Du får brev fra oss
hvis du er en av dem som får skatteoppgjøre til høsten.
Check the taxes deducted
against the certificate(s) of
pay and tax deducted
Liliya’s preliminary tax calculation

17. Liliya has to correct her tax return
0400 02 02 80 222 22 2
Skattdal skattekontor
Postboks 2233, 3332 Skattdal Tlf 99 99 99 99
Selvangivelse 2009
for lønnstakere og pensjonister mv.
Liliya Akaeva Fødselsnummer 020280 22222
Svingen 159 C Skatteklasse 2
0123 Oslo Ektefelles fødselsnummer 000000 00000
Lever selvangivelsen så snart som mulig! Siste frist er 30. april.
Om levering, se informasjon lenger bak.
Har du spørsmål om skatt, kontakt skattekontoret.
E-postadressen finner du på www.skatteetaten.no
Kontroller beløpene nedenfor. Sett strek over beløp som er feil og skriv det korrekte beløpet i kolonnen ved siden av. Bruk post 5.0 for
eventuelle tilleggsopplysninger. Se rettledningen.
Inntekt/fradrag Rettet til Formue/Gjeld Rettet til
2.1 Lønn og tilsvarende ytelser 220 000
2.1.1 Lønn og naturalytelser mv., VOX Kode 111-A 220 000
Sum grunnlag trygdeavgift (7,8 %) 220 000
Beløp som ikke er forhåndsutfylt, føres her
Postnr Oppgi nummeret på posten, se rettledningene. Skriv tydelig! Inntekt/Fradrag Formue/Gjeld
2.1.1 Lønn fra Per Pappa 10 000
Liliya must inform the tax collector about the tax
deducted to avoid tax arrears.

18. Oslo kemnerkontor Skatteoppgjør 2009
Postboks 2 St. Olavs plass Ordinær likning 24.06.2010
0130 OSLO 0301 Fødselsnummer 020280 22222
Ektefelles f nr 000000 00000
Tlf. 23 46 91 30
Skatteklasse 2 Nettoformue 1 000
Pensjonspoeng 2,19 Alminnelig inntekt 116 060
Særfradrag 0
Akaeva Liliya Pensjonsgiv. inntekt 220 000
Bankkonto for skatt 6345 06 03017
Svingen 159 C IBAN nummer NO83 6345 0603 017
0123 OSLO BIC NDEANOKKXXX
Skatten utskrevet i Skatt øst
Adr. til skattekontoret Postboks 9200 Grønland
0134 OSLO
Vær vennlig å ta med skatteoppgjørsblanketten ved henvendelse
til skattekontoret eller skatteoppkreveren
Beregningsgrunnlag Skatt og avgift
Inntektsskatt til:
Staten (fellesskatt) 116 060 5 324
Oslo kommune 116 060 4 325
Trygdeavgift:
Lønn mv (7,8 %) 230 000 17 940
Utliknet skatt 27 589
Avregning:
Forskuddstrekk 28 012-
Overskytende 423
Rentegodtgjørelse 15+
Til gode 438
Beløpet blir overført til konto 0123 45 67890. Overføringen vil bli registrert på kontoutskriften.
Tilgodebeløp blir utbetalt/overført etter at det offentlige har foretatt motregning for eventuelle tidligere
ubetalte krav. Skatteoppkreveren vil sende egen melding om eventuell slik motregning.
Final tax calculation
Prepaid taxes
Tax refund
Liliya receives her tax settlement notice at the
end of June 2010
Tax Settlement
notice also includes
salary and tax
deducted from the
summer job.

19. Does Liliya need the forms later?
Yes, she needs them if she applies for:
• Family immigration (family reunification)
• Visits by relatives from the homeland
• Bank loans
• Unemployment benefits
She needs them also if:
• The employer doesn’t inform the tax office about the tax
she has paid
• The employer goes bankrupt

20. Liliya gets holiday pay
• Liliya gets a salary for 11 months each year. The last month
is holiday and she gets holiday pay.
• All are entitled to four weeks and one day of holiday and get
10.2% of last year's salary as holiday pay.
• Some have an agreement for five weeks of holiday and
receive 12% of last year's salary as holiday pay .
• Holiday pay is paid by the employer, usually in June.
• How much does Liliya get as holiday pay from Vox?

21. Sara works illegally
• Sara and her two children came to Norway as refugees
last year.
• She gets an offer to work illegally as a cleaner.
• Illegal or undeclared work is when you work without
paying taxes.
• Sara wants to make a lot of money quickly, and
therefore believes that it’s worth accepting the offer.
What do you think?

22. Sara works illegally and cannot get…
• Family immigration and visits from her homeland
• Social benefits (sick pay, unemployment benefits and
maternity pay)
• Bank loan
• Holiday pay
• Retirement pension
• Contract of employment
• Job-leaving document
• Salary guarantee in case of bankruptcy

23. Is working illegally worth it?
Sara Liliya
Salary for 11 months kr 190 000 kr 220 000
"Loss" due to illness for 14 days kr - 8 500 kr 0
Tax* (tax class 2) kr 0 kr 24 006
Paid kr 181 500 kr 195 994
Holiday pay** from Vox:
kr 220 000 x 10,2 % kr 0 kr 22 440
Sum kr 181 500 kr 218 434
* Tax class 2 gives a higher deduction and lower tax
** Holiday pay is paid next year

24. Community consequences of undeclared work
• Less money for health care, social security benefits,
etc.
• Higher taxes (VAT, excise duties and taxes on income)
• Unfair competitive conditions for companies that follow
the law

25. Information update…
• Liliya is reunited with her husband.
• She has taken business administration courses organized by NAV.
• She now has a job as a legal officer for the municipality and has left
the job as a cleaner.
• Sara has been caught for working illegally and must pay additional tax
on the amount of money she has earned.
• For Sara's employer there will also be economic consequences. It may
also lead to other penal reactions, such as penalties and
imprisonment.

26. Liliya’s job-leaving document
Oslo, 01.02.2010
To whom it may concern
Liliya Akaeva, born 02.02.1978, has been employed as a cleaner at Vox from
01.01.2009 through 31.01.2010.
During her job at Vox, her duties consisted of vacuuming, dusting,
and general cleaning.
We give Liliya our recommendations and wish continued success.
Best regards
Vox
Ola Nordmann
Manager

27. Liliya changes her tax deduction card
Salary paid so far in 2010
Paid introduction benefits so far in 2010
The expected salary in the 2010
The expected introduction benefit in 2010
Liliya’s husband has
started to work and
Liliya is no longer a
single parent
For the tax
deduction to be
correct, she changes
her tax deduction
card.

28. 31.12.09
You get salary
•Paycheck from
employer
•The salary is
paid to the bank
account
You get a
certificate of pay
and tax deducted
for 2009
•Summary of
salaries
statements from
each employer in
2009
•If not received by
the beginning of
February, contact
your employer
You get your tax
return for 2009
•Overview from the
tax office of income,
deductions, assets and
liabilities
•Make sure everything
has been included and
that all amounts are
consistent with the
statements received
•If everything is
correct you don’t have
to send in your tax
return. Any errors
must be corrected and
the tax return must be
submitted by 30 April
30.04.10
You recieve your
tax settlement
for 2009
•Indicates
whether too much
or too little tax
has been paid in
2009
• If too much tax
has been paid,
this will be
refunded
• If you have paid
too little tax you’ll
have to pay tax
arrears
15.06.10
You get a job
•A contract of
employment is
established with
the employer
•The tax
deduction card
is ordered at the
tax office
• A bank
account is
established
Summary

29. Electronic submission via Minside ( MyPage)
• MyPage gives you access to various online public services such as the Tax
Administration and the Norwegian Labour and Welfare Administration (NAV).
• On MyPage you can submit various applications, forms and data. You may:
• apply for or change your tax deduction card
• submit your tax return (if you have corrections)
• change your address in the National Population Register
• get an overview of your expected old-age pension from NAV
• To log on to MyPage you must have a Norwegian personal identification number
and PIN codes from the Tax Administration. If you lack the PIN codes you can orde
them from the Tax Administration, i.e. at skatteetaten.no
• See MyPage (minside.no) for more information on electronic submission.

30. Do you wish to run your own business?
• If you start your own business you agree to certain obligations to
the Norwegian authorities.
• Get good information and enough knowledge before you start
your business.
• On altinn.no under ”Help with the rules” you will find information
on running your own business. The tax office can also give you
information.
• In most larger municipalities, there are individuals who can assist
you when you start your own business.

31. Who answers the questions?
• Tax Collector (in your municipality)
–Tax deduction
–Certificate of pay and tax deducted
–Tax settlement
• Tax Office (in your municipality)
•skatteetaten.no
•taxnorway.no
–PIN codes for MyPage
–Tax deduction card
–Preliminary estimation of tax
–Tax return
–Starting your own business

32. Who answers the questions?
• NAV – the Norwegian Labour and Welfare Administration
• nav.no
–Available jobs
–Vocational and educational guidance and counseling
–Social benefits (sick pay, unemployment benefits, etc.)
–Health services and GPs
• The Norwegian Labour Inspection Authority (Arbeidstilsynet)
• arbeidstilsynet.no
–Holiday pay
–Contracts of employment
–Redundancies

33. Best of luck in working life!